ASSTT.C.I.T.-8(1), MUMBAI V. M/S. GODFREY PHILIPS INDIA LTD., MUMBAI

ITA 6692/MUM/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1881 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 22-04-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 19-11-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G ,MUMBAI BEFORE SHRI R.S. SYAL(AM) & SHRI VIJAY PAL RAO (JM) I.T.A.NO. 6692/MUM/2008 (A.Y.2005-06) ASSTT. COMMR. OF INCOME-TAX-8(1), R.NO.210, AAYKAR BHAVAN, M.K.RD., MUMBAI-400 020. VS. M/S. GODFREY PHILIPS INDIA LTD., SAHAR ROAD, CHAKALA, ANDHERI(E), MUMBAI-400 099. PAN: AABCG4768K APPELLANT RESPONDENT APPELLANT BY SHR I D. SONGATE. RESPONDENT BY SHRI Y OGESH THAR. O R D E R PER R.S. SYAL, AM : THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 15-09-2008 IN RELATION TO THE ASSTT. YEAR 2005-0 6. 2. THE FIRST GROUND IS AGAINST THE DIRECTION OF THE LD. CIT(A) TO ALLOW DEPRECIATION ON VEHICLES AMOUNTING TO RS.13,47,783/ -. THE SECOND GROUND IS AGAINST THE DIRECTION OF THE LD. CIT(A) FOR ALLOWIN G DEPRECIATION ON BUILDING AMOUNTING TO RS.7,46,583/-. THE LAST GROUND IS AGAI NST THE DIRECTION OF THE LD. CIT(A) TO ALLOW CIGARETTE SAMPLE DISTRIBUTION EXPEN SES AMOUNTING TO RS.6,46,785/-. 3. SHORN OFF UNNECESSARY DETAILS, IT IS SEEN FROM P AGE 2 OF THE IMPUGNED ORDER THAT THE LD. CIT(A) DISPOSED OF THESE THREE G ROUNDS BY FOLLOWING THE ORDER PASSED BY THE CIT(A) FOR ASSTT. YEAR 2002-03, THERE BY ACCEPTING THE ASSESSEES CLAIM IN RESPECT OF THESE THREE GROUNDS. APART FROM THAT, THERE IS NO DISCUSSION ON THE MERITS OF THE GROUNDS IN THE IMPUGNED ORDER. THE LD. A.R. HAS PLACED ON ITA 2 RECORD A COPY OF THE ORDER PASSED IN MAY 2009 BY TH E TRIBUNAL IN ASSESSEES OWN CASE IN ITA NOS.2792/M/06 & 2632/M/06 IN RELATION T O ASST. YEAR 2002-03. IN THIS ORDER, THE TRIBUNAL ACCEPTED THE ASSESSEES CO NTENTION AND UPHELD THE ORDER OF THE LD. CIT(A) ON ALL THESE THREE ISSUES. NO DI STINGUISHING FEATURE AS REGARDS THE FACTUAL POSITION IN THIS YEAR VIS-A-VIS THE SAI D EARLIER YEAR HAS BEEN BROUGHT TO OUR NOTICE BY THE LD. DR. UNDER SUCH CIRCUMSTANCES AND RESPECTFULLY FOLLOWING THE PRECEDENT, WE UPHOLD THE VIEW TAKEN BY THE LD. CIT( A) ON THESE THREE GROUNDS. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THE 30TH DAY OF APRIL, 2010 . SD/- SD/- (VIJAY PAL RAO) ( R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER * MUMBAI:30TH APRIL , 2010 . NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-VIII,,MUMBAI. 4 CIT-VIII,MUMBAI. 5.DR,G BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 22-4-10 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 23-4-10 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER